Tennessee Property Tax Relief and Senior Tax Freeze

What it offers

Tennessee has no state income tax on wages, employer-sponsored retirement income, Social Security, pensions, IRAs, 401(k)s, annuities, or most other forms of income, and the Hall income tax was repealed for tax years beginning January 1, 2021. Tennessee's caregiver-relevant state tax relief is mainly property-tax relief. The Tennessee Comptroller says state law provides property-tax relief for low-income elderly and disabled homeowners, disabled veteran homeowners, and surviving spouses. The program is a state reimbursement for part or all of paid property taxes, not an exemption. The 2025 Property Tax Relief brochure lists elderly and disabled homeowner eligibility for people age 65 by December 31, 2025, or disabled by that date, ownership and primary-residence requirements, a $37,530 maximum 2024 income limit, and tax relief calculated on up to $32,700 of market value. Disabled veteran and qualifying surviving-spouse relief is calculated on up to $175,000 of market value. Separately, Tennessee's local-option Property Tax Freeze lets participating counties and cities freeze principal-residence property taxes for qualifying homeowners age 65 or older who meet local income limits and apply annually.

Questions that decide eligibility

GiveCare prepares the questions; the program makes the decision. Bring these to the call or the application:

1. 01

   Does the person receiving care live in Tennessee?

   Residency is usually the first thing a program checks.

2. 02

   Does the VA disability rating meet the program’s minimum (our record lists null%)?

3. 03

   Do the work hours meet the minimum (our record lists null hours)?

4. 04

   Which tax year does this apply to, and what form claims it?

5. 05

   Does your employer already offer this, and have they told staff?

   Some credits are claimed by the employer, not by you — asking is the move.